[학위논문] 경제 위기 이후 북한 재정제도에 대한 연구 : 예산수입제도를 중심으로
...
Socialist Enterprise Responsibility
System. These were comprehensive
system reform measures reflecting the learning effect from the 7.1 Measures which also change
budget
revenue
system. In 2011 new type of income tax introduced in 2002 was abolished and turnover tax and net-profit based income tax were reintroduced by revising the 「National
Budget
Revenue Act」. Since then there were some changes...